M/S. NIKITA GEMS PVT LTD., MUMBAI V. DCIT, CC-1(1), MUMBAI

ITA 411/MUM/2023

AI Insights

The case involves two appeals filed by Nikita Gems Pvt. Ltd. against the orders passed by the learned CIT(A)-47, Mumbai, pertaining to the assessment years 2013-14 and 2014-15. On the date of the hearing, no representative appeared on behalf of the assessee. However, a letter was submitted by the assessee's authorized representative, stating that the assessee was not interested in prosecuting the appeals and requested their withdrawal. The Departmental Representative did not object to this plea. As a result, the tribunal permitted the withdrawal of the appeals.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136446 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-04-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Next Hearing Date: 17-04-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 12-02-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘SMC’ BENCH, MUMBAI. Before Shri B.R. Baskaran (AM) & Shri Rahul Chaudhary (JM) I.T.A. No. 411/Mum/2023 (A.Y. 2013-14) I.T.A. No. 412/Mum/2023 (A.Y. 2014-15) Nikita Gems Pvt. Ltd. Office No. 116-B, 1 st Floor Panchratna, Opera House Mumbai-400 004. PAN : AAECN2530R V s. DCIT, CC-1(1) Room No. 903 9 th Floor Pratishtha Bhavan M.K. Road Mumbai-400 020. (Appellant) (Respondent) Assessee by None Department by Ms. Naina K. Kumar D ate of He a rin g 18.04.2023 D ate of P r on ou nc em ent 18.04.2023 O R D E R Per B.R.Baskaran (AM) :- Both the appeals filed by the assessee are directed against the orders passed by the learned CIT(A)-47, Mumbai and they relate to A.Y. 2013-14 & 2014-15. 2. None appeared on behalf of the assessee. However, learned AR of the assessee has filed a letter stating that the assessee is not interested in prosecuting these appeals and further stated that he has been instructed to withdraw both the appeals. 3. Learned DR did not object to the plea of the learned AR made in the letter. Accordingly, we allow the assessee to withdraw both the appeals. 2 4. In the result, both the appeals filed by the assessee are dismissed as withdrawn. Pronounced in the open court on 18.4.2023. Sd/- Sd/- (RAHUL CHAUDHARY) (B.R. BASAKARAN) Judicial Member Accountant Member Mumbai; Dated : 18/04/2023 Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(Judicial) 4. PCIT 5. DR, ITAT, Mumbai 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) PS ITAT, Mumbai